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David Cameron wants to unveil an enhanced blueprint for Scottish devolution before next year’s referendum on independence.

He is also said to be keen to include it in his party’s manifesto for the 2015 general election after Ruth Davidson, the Conservative leader in Scotland, said she was establishing a commission to see what extra powers could be moved from London to Edinburgh.

Ms Davidson, who once described the tax-raising powers to be transferred under the Scotland Act in 2015 as “a line in the sand”, appeared to have completed a U-turn yesterday by backing a form of devo-max for the